INDROX GLOBAL PVT LTD,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10(1), DELHI, DELHI

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ITA 3181/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and remanded the appeal back to the CIT(A). The CIT(A) was directed to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) due to non-compliance. The assessee requested one more opportunity to provide necessary details and make due compliance.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing adequate opportunity to the assessee is sustainable. The need for a fresh hearing to ensure natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Appellant: Shri Gaurav Jain, Adv. and Shri Tarun Chanana, Adv, Ms. Beenu, Sr. DR
Hearing: 27/07/2026Pronounced: 05/08/2026

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.01.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2020-21 arising out of the assessment order passed u/s 147 r.w.s 144 of the Act dated 30.03.2025.

2.

At the outset, it is seen that Ld. CIT(A) has passed the ex-parte order as the assessee has not made any compliance in spite of several opportunities given. Before us, Ld. AR of the assessee submits that if one more opportunity is provided,

2 ITA No.3181/Del/2024 Indox Global Pvt. Ltd. vs. ACIT all the necessary details along with the submission will be provided and due compliance will be made before the Ld. CIT(A).

3.

Considering the facts and the request of the assessee and in the interest of justice, we set aside the order of the Ld. CIT(A) and remanded the present appeal to the file of Ld. CIT(A) for deciding the appeal of the assessee afresh after providing reasonable opportunity of hearing to the assessee. Accordingly, all the grounds of appeal of the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open court on 05. 08.2026.

Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 05.08.2026 *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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